Snow Decorating Kit Not Festive, CBP Says
Coloring kits meant for use with pretend trees made out of snow don't meet the legal requirements for classification as a festive article, CBP said in a Nov. 6 ruling. The agency found in HQ H287723 that while the kits can be used to create Christmas trees made out of snow, use of the kits also wouldn't be "aberrant" outside of the Christmas season. The ruling came in response to a protest and request for further review from Target General Merchandise through the Center of Excellence and Expertise for Consumer Products and Mass Merchandising.
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The Sno-Tree Kits at issue include dye to color a tree green and "plastic decorations consisting of a yellow star tree topper, six red candy canes, and six ball ornaments (three green balls and three purple balls)," CBP said. The protest involves 25 entries from 2015 with the Sno-Tree Kit entered and liquidated under subheading 3924.90.56 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other.” The importer's protest claimed the Sno-Tree Kit is better classified in subheading 9505.10.25, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.”
The kits don't meet the legal tests for festive articles set by previous court decisions, CBP said. "Even though a Christmas tree is closely associated with Christmas, a Christmas tree is not included in the kit," CBP said. "The users instead must build their own tree out of snow, using the included coloring matter and applicator to paint it green." The other plastic parts of the kit are also "non-festive articles because they have the appearance of plastic geometrical shapes that are not intrinsically linked to Christmas." Also, they aren't meant for display principally during Christmas, as the "painted and decorated snow tree is not intended to replace the traditional evergreen or artificial Christmas tree decorated with Christmas ornaments."
There also is "nothing that limits their use to Christmas" as it would not be unusual to use a kit "during the winter season while playing in the snow," CBP said in the ruling. The kits should be classified in subheading 3212.90.00, which provides for “… dyes and other coloring matter put up in forms or packings for retail sale: Other.” The duty rate at the time of entry was 3.1%, CBP said.